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Journal : Proceeding of The International Conference on Economics and Business

QUALITY BASED PRODUCTIVITY OF FERTILIZER, TECHNOLOGY AND CAPITAL Rosliana Rosliana; Oktarini Khamilah Siregar; Rusiadi Rusiadi; Ade Novalina; Bhaktiar Efendi; Lia Nazliaan Nasution; Suhendi Suhendi; Diwayana Putri Nasution
Proceeding of The International Conference on Economics and Business Vol. 1 No. 1 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i1.183

Abstract

The research objective was to determine the effect of the quality of fertilizer, technology and capital on the productivity of the people in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency. The population in this study was the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, totaling 198 people, then the determination technique was purposive random sampling. The data collection technique used a questionnaire with a Likert measurement scale. The results of multiple regression analysis are Y = 7.772 + 0.257X1 + 0.1932 + 0.348X3 + e which shows the quality of fertilizer, technology and capital have a positive and significant effect on the productivity of the people. While the results of the test (t) or partial test show that the quality of fertilizer has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.359 > t table 2.034, the technology variable has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.137 > t table 2.034, and capital also has a positive and significant effect on the productivity of the people where it can be seen that the value of t count = 2.533 > t table 2.034. Then the coefficient of determination (R2) is 0.823 (82.3%). So that it can be said that 82.3% of the variation in the dependent variable, namely the quality of fertilizer, technology and capital in the model has contributed to the productivity of the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, while the remaining 17.7% is influenced by other variables outside the model
The Effect of Good Corporate Governance on Profit Management (Case Study: Transportation Companies Listed on the IDX) Oktarini Khamilah Siregar; Alditra Dwiky Junidwan
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.210

Abstract

Financial statements have the objective of presenting information related to financial condition and position, performance and changes in financial position that provide benefits to a large number of users of financial information, particularly profits that have been obtained. Finance is information that shows the company's achievement in generating profits. Earnings information is a part / component of the company's financial statements that aims to inform management performance, helping to estimate representative earnings capacity in the long term. This study aims to determine the effect of Independent Commissioners, Audit Committee, Institutional Ownership, Auditor Quality and Profitability on earnings management in transportation companies listed on the Indonesia Stock Exchange. This type of research is a causal quantitative research located on the Indonesia Stock Exchange (IDX) which is accessed through www.idx.co.id with a sample size of 5 companies during the 2015-2019 period using panel data linear regression analysis. The results showed that through the Chow and Hausman tests the fixed effects model (FEM) was used. The results of the t test show that partially the Independent Commissioner, Audit Committee, Institutional Ownership, Auditor Quality have an effect on Earning Management. Simultaneously the Independent Commissioner, Audit Committee, Institutional Ownership, Auditor Quality have an effect on Earnings Management.
Influence Background Behind Education, Utilization System Information and Internal Control of Quality Report Finance (Study Case at Cleaning and Parks Department of Pemerintah Kota Medan) Dinda Rizki Sakinah Kasim; Oktarini Khamilah Siregar
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.310

Abstract

This research aims to empirically test the influence of educational background, use of information systems, and internal control on the quality of financial reports at the Medan City Cleaning and Parks Service. The data used in this research uses primary data in the form of distributing questionnaires with 30 employees as respondents. Data obtained was processed using statistical formulas, namely by using multiple regression analysis processed with the SPSS Version 23 program. Results Research shows that educational background variables, use of information systems, and internal control positively affect the quality of the financial reports of the Medan City Cleaning and Parks Department.